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SJR 17

Elimination of Real Estate Taxes on Permanent Residence Amendment

2026 Regular Session Introduced by Amy Grady and 1 co-sponsor

West Virginia constitutional amendment would eliminate real estate taxes on primary residences, eliminating a major local revenue source without specifying replacement funding.

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Bill Summary · SJR 17

Legislative bill overview

SJR 17 proposes a constitutional amendment to eliminate real estate property taxes on primary residences in West Virginia. The measure would require voter approval through a statewide referendum and would fundamentally alter the state's tax base by removing taxation on owner-occupied homes.

Why is this important

Property taxes are a major revenue source for local governments, schools, and emergency services in West Virginia. Eliminating this revenue stream would create a significant fiscal gap that would need to be addressed through alternative funding mechanisms, tax increases elsewhere, or reduced public services. This amendment would disproportionately affect how school funding and local infrastructure maintenance are financed.

Potential points of contention

  • Revenue replacement: The bill does not specify how the estimated hundreds of millions in annual lost property tax revenue would be replaced, leaving uncertainty about impacts on schools, libraries, and emergency services
  • Fairness concerns: Would primarily benefit property owners while potentially shifting tax burden to renters, workers, and consumers through other taxation mechanisms
  • Implementation complexity: Determining what qualifies as a "permanent residence" and addressing edge cases (multi-property owners, vacation homes, rental properties) would require substantial definitional work

Compiled from official sources — confirm details with the bill’s official record.

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